992: en the coal duties in Scotland. 293 
of London are poorer or more opprefsed with taxes than 
those of Scotland in general? London is the centre of% 
commerce and of wealth; Scotland is comparatively 
poor, and the taxes there more severely felt than in Lon- 
don. ’ 
Let us go still nearer in our inquiry. The revenue af- 
forded by the different parts of Scotland is extremely dif-- 
similar ; and the taxes are much more severely felt in one 
part of the country than another. In Edinburgh, Glas- 
gow, and Paisley, for instance, the people, in general, are 
wealthy ; they live well; entertain elegantly ; carry on 
businefs. with spirit; and discover no symptoms of being 
borne down by the prefsure of taxes. But along the 
western and northern coasts of Scotland, the people, in: 
general, are poor, dispirited, opprefsed; and every tax: 
they pay is squeezed from them by a compulsory force, 
like that of separating the marrow from the bones. Now,. 
which of these two clafses of persons pay a revenue of 
the highest amount? The following facts. will answer 
this question. 
In the year 1y75, a committee of the House of Com- 
mons having been appointed to inquire into the state of 
the Britifh fifheries upon the west and northern coasts of 
Scotland, and to report’ to the House, soon discovered 
that the general poverty of the people was the princi- 
pal obstruction’ to a prosecution of the fitheries. The 
consequences of this poverty, as affecting the revenue in 
particular, are pointed out in the following forcible 
terms : 
“ Your committee, willing to afford: every poisible 
“ light ‘to this House, respecting the situation of that - 
“country, have examined certain accounts referred to 
“ them, viz. 
